Font Size: a A A

The Countermeasures Study On Improving The Quality Of National Tax Management Of Liaoyang County Town

Posted on:2016-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:Q P SongFull Text:PDF
GTID:2349330482967366Subject:Public administration
Abstract/Summary:PDF Full Text Request
District level tax authorities as a national grass-roots tax departments, is a direct executor tax sources management. The level of its sources of revenue management directly affects the ability of tax collection and local economic development in the whole country. In recent years, many scholars and experts on the macro-level sources of revenue management made a lot of theoretical study and practical investigation, published a number of papers and books in the field, has made some theoretical results. However, due to sources of revenue management in China is still in the exploratory stage, especially grassroots Revenue sources of revenue management related research is still relatively fragmented and weak, and its theoretical depth is not enough, some specific theoretical issues have not reached a consensus on the theory and practice sectors; at the same time, due to the presence of defects in the system and the objective environment, primary sources of revenue management there are many problems and shortcomings.Since the party's 18 administrative, law enforcement concept of the Chinese government and on a new level, the management of the State Revenue tax sources is appropriate at a historic transition period. How to more accurately grasp the collection and management of the new shift patterns, more efficient collection plugging loopholes to achieve tax receivables is collected, the purpose for practicing deeper taxpayer services, currently the most important issue to be solved grassroots tax department.This study is from the actual departure of Local Tax Department, the unit where the author-Liaoyang County State Revenue for the study object, study and research abroad related literature in terms of sources of revenue management, and it using software SPSS 13.0 to construct multiple regression models based on index data of tax source management quality examination rate from 2010 to 2014. The purpose is to evaluate the role of the regression variables (independent variables). And has obtained the regression equation was employed to predict the dependent variable, the independent variable control, etc. Liaoyang County summarize the outstanding problems that exist in tax sources of revenue management and apply what they have learned cause analysis, Finally, pointed proposed improving Liaoyang County its tax management suggestions on the quality.In this paper, the study of sources of revenue management, and try to break through the limitations of its definition of an independent discipline and studies, analysis and emphasis is not on the specific sources of revenue management content management, such as a large household, tickets, etc., or the tax approved, risk assessment, management on a small point, but the application of the science of public management, service and tax incentives and restrictive from the taxpayer to the tax administrator, limiting angles to analyze and solve the contradictions between the two sides as well as the internal tax authorities levied between and then put forward suggestions from the organizational structure and management mechanisms and service pattern.
Keywords/Search Tags:tax source management, taxpayer services, incentive and restrictive
PDF Full Text Request
Related items